Wetherbee Tech Services (WTS) is a chain of computer maintenance technicians for households and small businesses. The following data are available for last year’s services:

WTS recorded 121,300 tech calls last year. It had budgeted 127,600 calls, averaging 90 minutes each.

Standard variable labor and support costs per tech call were as follows:

Direct IT specialist services: 90 minutes at $54 per hour	$81
Variable support staff, supplies, and overhead: 30 minutes at $24 per hour	12

Fixed overhead costs:

Annual budget $4,142,600

Fixed overhead is applied at the rate of $36.00 per call.

Actual tech service call costs:

Direct IT specialist services: 121,300 calls averaging 84 minutes at $56.00 per hour	$ 9,509,920
Variable support staff, supplies, and overhead: averaging 40 minutes per call at $22.50 per hour × 121,300 calls	1,819,500
Fixed overhead	4,443,000

Required:

a. Prepare a cost variance analysis for each variable cost for last year.
b. Prepare a fixed overhead cost variance analysis.